Attached files

file filename
EX-13 - BCTC IV ASSIGNOR CORP 2010 FS - BCTC IV ASSIGNOR CORPb4assignorcorp1210fs.htm
EX-32 - BCTC IV ASSIGNOR CORP 906 CERTIFICATION - BCTC IV ASSIGNOR CORPb4assignork10cert906mnt.htm
EX-32 - BCTC IV ASSIGNOR CORP 906 CERTIFICATION - BCTC IV ASSIGNOR CORPb4assignork10cert906jpm.htm
EX-31 - BCTC IV ASSIGNOR CORP 302 CERTIFICATION - BCTC IV ASSIGNOR CORPb4assignork10cert302jpm.htm
EX-31 - BCTC IV ASSIGNOR CORP 302 CERTIFICATION - BCTC IV ASSIGNOR CORPb4assignork10cert302mnt.htm

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2010 or

( )   TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934

      For the transition period from _______ to _______


Commission file number        333-104061-01

BCTC IV ASSIGNOR CORP.
(Exact name of registrant as specified in its charter)

Delaware

_04-3208532____

(State or other jurisdiction

(I.R.S. Employer

of incorporation or organization)

Identification No.)

One Boston Place, Suite 2100, Boston, Massachusetts  02108
(Address of principal executive offices)      (Zip Code)

Registrant's telephone number, including area code (617)624-8900
Securities registered pursuant to Section 12(b) of the Act:

 

 

Name of each exchange

 

Title of each class

on which registered

 

 

 

 

None

None

Securities registered pursuant to Section 12(g) of the Act:

Beneficial Assignee Certificates

(Title of Class)

Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes 

No ý

Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

Yes 

No ý

 

 

 

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ý

No 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes 

No 

Indicate by check mark if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K (229.405 of this chapter) is not contained
herein, and will not be contained, to the best of registrant's knowledge,
in definitive proxy or information statements incorporated by reference in
Part III of this Form 10-K or any amendment to this Form 10-K. |XX|

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definition of "large accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act (check one):

Large accelerated filer 

Accelerated filer 

Non-accelerated filer 

Smaller reporting company ý

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ý

No 

 

DOCUMENTS INCORPORATED BY REFERENCE

The following documents of the Fund are incorporated by reference:

Form 10-K

 

Parts

Document

 

 

Parts I, III

Portions of the prospectus filed as a part of Registration Statement on Form S-11 which became effective December 16, 1993, as supplemented

 

BCTC IV ASSIGNOR CORP.

Form 10-K ANNUAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2010

TABLE OF CONTENTS

PART I

 

Item 1.

Business

Item 2.

Properties

Item 3.

Legal Proceedings

Item 4.

(Reserved)

 

 

 

PART II

Item 5.

Market for Registrant's Common Equity, Related Stockholder Matters

 

 

and Issuer Purchases of Equity Securities

Item 6.

Selected Financial Data

Item 7.

Management's Discussion and Analysis of Financial

 

 

Condition and Results of Operations

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

Item 8.

Financial Statements and Supplementary Data

Item 9.

Changes in and Disagreements with Accountants on

 

 

Accounting and Financial Disclosure

Item 9A.

 

Controls and Procedures

PART III

Item 10.

Directors and Executive Officers of the Assignor Limited Partner

Item 11.

Executive Compensation

Item 12.

Security Ownership of Certain Beneficial Owners

 

 

and Management

Item 13.

Certain Relationships and Related Transactions, and Director

Independence

Item 14.

Principal Accountant Fees and Services

 

 

PART IV

Item 15.

Exhibits and Financial Statement Schedules

 

 

 

 

 

 

 

Signatures

 

 

PART I

Item 1. Business

Organization


BCTC IV Assignor Corp.,
a Delaware corporation (the "Assignor Limited Partner") was formed for the sole purpose of serving as an assignor for Boston Capital Tax Credit Fund IV L.P. (the "Fund") and will not engage in any other business. Units of beneficial interest in the limited partnership interest of the Assignor Limited Partner will be assigned by the Assignor Limited Partner by means of beneficial assignee certificates ("BACs") to investors and investors will be entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund. The Assignor Limited Partner is wholly-owned by John P. Manning.

A Registration Statement on Form S-11 and the related prospectus, as supplemented (the "Prospectus") were filed with the Securities and Exchange Commission and became effective December 16, 1993 in connection with a public offering ("Offering") in one or more series of a minimum of 250,000 BACs and a maximum of 30,000,000 BACs at $10 per BAC. On April 18, 1996 an amendment to Form S-11, which registered an additional 10,000,000 BACs for sale to the public in one or more series, became effective. On April 2, 1998 an amendment to Form S-11, which registered an additional 25,000,000 BACs for sale to the public in one or more series, became effective. On August 31, 1999 an amendment to Form S-11, which registered an additional 8,000,000 BACs for sale to the public became effective. On July 26, 2000 an amendment to Form S-11, which registered an additional 7,500,000 BACs for sale to the public became effective. On July 23, 2001 an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public became effective. On July 24, 2002 an amendment to Form S- 11, which registered an additional 7,000,000 BACs for sale to the public became effective. On July 2, 2003, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public became effective. As of December 31, 2010, subscriptions had been received and accepted by the General Partner in Series 20, Series 21, Series 22, Series 23, Series 24, Series 25, Series 26, Series 27, Series 28, Series 29, Series 30, Series 31, Series 32, Series 33, Series 34, Series 35, Series 36, Series 37, Series 38, Series 39, Series 40, Series 41, Series 42, Series 43, Series 44, Series 45 and Series 46 for 83,651,080 BACs representing capital contributions of $836,177,880.

The Offering, including information regarding the issuance of BACs in series, is described on pages 144 to 149 of the Prospectus, as supplemented, under the caption "The Offering", which is incorporated herein by reference.

Description of Business

The Assignor Limited Partner's sole purpose is to act as a conduit through which all of the economic and tax benefits of an investment in the Fund are passed along to the investor BAC holders. The Assignor Limited Partner does not charge any fees for its services and has no income.

The Fund's principal business is to invest as a limited partner in other limited partnerships (the "Operating Partnerships") each of which will own or lease and will operate an apartment complex exclusively or partially for low- and moderate-income tenants. Each Operating Partnership in which the Fund will invest will own apartment complexes which are completed, newly-constructed, under construction or rehabilitation, or to-be constructed or rehabilitated, and which are expected to receive government assistance. Each apartment complex is expected to qualify for the low-income housing tax credit under Section 42 of the Internal Revenue Code (the "Federal Housing Tax Credit"), providing tax benefits over a period of ten to twelve years in the form of tax credits which investors may use to offset income, subject to strict limitations, from other sources. Some apartment complexes may also qualify for the historic rehabilitation tax credit under Section 47 of the Internal Revenue Code (the "Rehabilitation Tax Credit"). The Federal Housing Tax Credit and the Government Assistance programs are described on pages 64 to 88 of the Prospectus, as supplemented, under the captions "Tax Credit Programs" and "Government Assistance Programs," which is incorporated herein by reference. Section 236 (f) (ii) of the National Housing Act, as amended, and of the Housing and Urban Development Act of 1965, as amended, each provide for the making by The Department of Housing and Urban Development ("HUD") of rent supplement payments to low income tenants in properties which receive other forms of federal assistance such as tax credits. The payments for each tenant, which are made directly to the owner of their property, generally are in such amounts as to enable the tenant to pay rent equal to 30% of the adjusted family income. Some of the apartment complexes in which the Fund has invested are receiving such rent supplements from HUD. HUD has been in the process of converting rent supplement assistance to assistance paid not to the owner of the apartment complex, but directly to the individuals. At this time, the Fund is unable to predict whether Congress will continue rent supplement programs payable directly to owners of the apartment complex.

As of December 31, 2010, the Fund has investments in 18 Operating Partnerships on behalf of Series 20, 9 Operating Partnership on behalf of Series 21, 22 Operating Partnerships on behalf of Series 22, 17 Operating Partnerships on behalf of Series 23, 20 Operating Partnerships on behalf of Series 24, 18 Operating Partnerships on behalf of Series 25, 40 Operating Partnerships on behalf of Series 26, 15 Operating Partnerships on behalf of Series 27, 26 Operating Partnerships on behalf of Series 28, 21 Operating Partnerships on behalf of Series 29, 17 Operating Partnerships on behalf of Series 30, 26 Operating Partnerships on behalf of Series 31, 15 Operating Partnerships on behalf of Series 32, 9 Operating Partnerships on behalf of Series 33, 14 Operating Partnerships on behalf of Series 34, 11 Operating Partnerships on behalf of Series 35, 11 Operating Partnerships on behalf of Series 36, 7 Operating Partnerships on behalf of Series 37, 10 Operating Partnerships on behalf of Series 38, 9 Operating Partnerships on behalf of Series 39, 16 Operating Partnerships on behalf of Series 40, 20 Operating Partnerships on behalf of Series 41, 22 Operating Partnerships on behalf of Series 42, 23 Operating Partnerships on behalf of Series 43, 10 Operating Partnerships on behalf of Series 44, 30 Operating Partnerships on behalf of Series 45 and 15 Operating Partnerships on behalf of Series 46.

 

 

 

 


The business objectives of the Fund are to:

(1)

provide current tax benefits to investors in the form of Federal Housing Tax Credits and, in limited instances, a small amount of Rehabilitation Tax Credits, which an investor may apply, subject to various strict limitations, against the investor's federal income tax liability from active, portfolio and passive income;

(2)

preserve and protect the Fund's capital and provide capital appreciation and cash distributions through increases in value of the Fund's investments and, to the extent applicable, equity buildup through periodic payments on the mortgage indebtedness with respect to the apartment complexes;

(3)

Provide tax benefits in the form of passive losses which an investor may apply to offset his passive income (if any); and

(4)

provide cash distributions (except with respect to the Fund's investment in some non-profit Operating Partnerships) from capital transaction proceeds. The Operating Partnerships intend to hold the apartment complexes for appreciation in value. The Operating Partnerships may sell the apartment complexes after a period of time if financial conditions in the future make sales desirable and if sales are permitted by government restrictions.

The business objectives and investment policies of the Fund are described more fully on pages 49 to 61 of the Prospectus, as supplemented, under the caption "Investment Objectives and Acquisition Policies," which is incorporated herein by reference.

Employees

The Assignor Limited Partner does not have any employees and does not perform any services.

Item 2. Properties

The Assignor Limited Partner has no properties.

Item 3. Legal Proceedings

None

Item 4. (Reserved)

 

PART II

Item

5.

Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 

 

 

 

(a)

Market Information

The Assignor Limited Partner is a corporation with 1,000 shares of common stock, all of which are owned by John Manning. There will not be any established public trading market for the shares as they have not been registered under the Securities Act of 1933.

 

 

 

(b)

Approximate number of security holders

As of December 31, 2010 the Fund has 42,303 BAC holders for an aggregate of 83,651,080 BACs.

The BACs were issued in series. Series 20 consists of 2,304
investors holding 3,866,700 BACs, Series 21 consists of 1,157
investors holding 1,890,700 BACs, Series 22 consists of 1,624
investors holding 2,564,400 BACs, Series 23 consists of 2,110
investors holding 3,336,727 BACs, Series 24 consists of 1,287
investors holding 2,169,878 BACs, Series 25 consists of 1,753
investors holding 3,026,109 BACs, Series 26 consists of 2,296
investors holding 3,995,900 BACs, Series 27 consists of 1,318
investors holding 2,460,700 BACs, Series 28 consists of 2,031
investors holding 4,000,738 BACs, Series 29 consists of 2,227
investors holding 3,991,800 BACs, Series 30 consists of 1,336
investors holding 2,651,000 BACs, Series 31 consists of 2,046
investors holding 4,417,857 BACs, Series 32 consists of 2,239
investors holding 4,754,198 BACs, Series 33 consists of 1,221
investors holding 2,636,533 BACs, Series 34 consists of 1,681
investors holding 3,529,319 BACs, Series 35 consists of 1,648
investors holding 3,300,463 BACs, Series 36 consists of 1,014
investors holding 2,106,837 BACs, Series 37 consists of 1,112
investors holding 2,512,500 BACs, Series 38 consists of 1,169
investors holding 2,543,100 BACs, Series 39 consists of 974
investors holding 2,292,152 BACs, Series 40 consists of 1,084
investors holding 2,630,256 BACs, Series 41 consists of 1,356
investors holding 2,891,626 BACs, Series 42 consists of 1,208
investors holding 2,744,262 BACs, Series 43 consists of 1,628
investors holding 3,637,987 BACs, Series 44 consists of 1,276
investors holding 2,701,973 BACs, Series 45 consists of 1,808 investors holding 4,014,367 BACs and Series 46 consists of 1,396 investors holding 2,980,998 BACS at December 31, 2010.

 

 

 

 

(c)

Dividend history and restriction

The Assignor Limited Partner has no revenues and there will be no distributions of dividends.

Item 6. Selected Financial Data

The Assignor Limited Partner has no operational history.

Item 7.

Management's Discussion and Analysis of Financial

 

Condition and Results of Operations


The Assignor Limited Partner has no operational history and capital needs.

Item 7A.

Quantitative and Qualitative Disclosure About Market Risk

 

 

 

Not Applicable

 

 

Item 8.

Financial Statements and Supplementary Data

 

 

 

The information required by this item is contained in Part IV, Item 15 of this Annual Report on Form 10-K.

 

 

Item 9.

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 

 

 

None

 

 

Item 9A.

Controls and Procedures

 

 

(a)

Evaluation of Disclosure Controls and Procedures

 

 

 

As of the end of the period covered by this report, the Assignor Limited Partner, under the supervision and with the participation of the Principal Executive Officer and Principal Financial Officer, carried out an evaluation of the effectiveness of the Assignor Limited Partner's "disclosure controls and procedures" as defined in the Securities Exchange Act of 1934 Rules 13a-15 and 15d-15. Based on that evaluation, the Assignor Limited Partner's Principal Executive Officer and Principal Financial Officer have concluded that as of and for the year ended December 31, 2010, the Assignor Limited Partner's disclosure controls and procedures were adequate and effective in timely alerting them to material information relating to the Assignor Limited Partner required to be included in the Assignor Limited Partner's periodic SEC filings.

 

 

(b)

Management's Annual Report on Internal Control over Financial Reporting

 

 

 

Management of the Assignor Limited Partner is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). The Assignor Limited Partner's internal control system over financial reporting is designed to provide reasonable assurance to the Assignor Limited Partner's management regarding the reliability of financial reporting and the preparation of financial statements for external purposes of accounting principles generally accepted in the United States.

Due to inherent limitations, an internal control system over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

The Assignor Limited Partner's management, under the supervision and with the participation of the Principal Executive Officer and Principal Financial Officer, assessed the effectiveness of the Assignor Limited Partner's internal controls and procedures over financial reporting as of December 31, 2009. In making this assessment, the Assignor Limited Partner's management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control - Integrated Framework. Based on this assessment, management believes that, as of December 31, 2009, the Assignor Limited Partner's internal control over financial reporting was effective.

 

(c)

Changes in Internal Controls

 

 

There were no changes in the Assignor Limited Partner's internal control over financial reporting that occurred during the quarter ended December 31, 2010 that materially affected, or are reasonably likely to materially affect, the Assignor Limited Partner's internal control over financial reporting.

 

 

PART III

Item 10.

Directors and Executive Officers of the Registrant

 

 

 

(a), (b), (c), (d) and (e)

The Assignor Limited Partner's sole shareholder and director, and its executive officers are:

John P. Manning, age 62, is co-founder, and since 1974 has been the President and Chief Executive Officer, of Boston Capital Corporation, the general partner of Boston Capital Holdings Limited Partnership (Boston Capital) which owns 100% of our advisor and 66.66% of the dealer-manager. As CEO of Boston Capital, Mr. Manning's primary responsibilities include strategic planning, business development and the continued oversight of new opportunities. In addition to his responsibilities at Boston Capital, Mr. Manning is a proactive leader in the multi-family real estate industry. He served in 1989 as a member of the Mitchell-Danforth Task Force, which reviewed and suggested reforms to the Low Income Housing Tax Credit program. He was the founding President of the Affordable Housing Tax Credit Coalition and is a former member of the board of the National Leased Housing Association. From 1992-1993 he served as a member of the Massachusetts Housing Policy Committee as an appointee of the Governor of Massachusetts. In addition, Mr. Manning has testified before the U.S. House Ways and Means Committee and the U.S. Senate Finance Committee on the critical role of the private sector in the success of the Low Income Housing Tax Credit. In 1994, President Clinton appointed him to the President's Advisory Committee on the Arts at the John F. Kennedy Center for the Performing Arts. In 1998, President Clinton appointed Mr. Manning to the President's Export Council, the premier committee comprised of major corporate CEOs that advise the President in matters of foreign trade and commerce. In 2003, Mr. Manning was appointed by Boston Mayor Tom Menino to the Mayor's Advisory Panel on Housing. Mr. Manning sits on the Board of Directors of the John F. Kennedy Presidential Library in Boston, where he serves as Chairman of the Distinguished Visitors Program. He also serves on the Board of Directors of the Beth Israel Deaconess Medical Center in Boston. Mr. Manning is a graduate of Boston College.

Marc N. Teal, age 47, has been Senior Vice President and Chief Financial Officer of Boston Capital since May 2003. Mr. Teal previously served as Senior Vice President and Director of Accounting and prior to that served as Vice President of Partnership Accounting. In his current role as Chief Financial Officer, he oversees all of the accounting, financial reporting, SEC reporting, budgeting, audit, tax and compliance for Boston Capital, its affiliated entities and all Boston Capital sponsored programs. Additionally, Mr. Teal is responsible for maintaining all banking and borrowing relationships of Boston Capital and treasury management of all working capital reserves. He also oversees Boston Capital's information and technology areas, including the strategic planning. Mr. Teal has more than 18 years of finance and accounting experience. Prior to joining Boston Capital in 1990, Mr. Teal was a Senior Accountant for Cabot, Cabot & Forbes, a multifaceted real estate company, and prior to that was a Senior Accountant for Liberty Real Estate Corp. He received a Bachelor of Science in Accountancy from Bentley College and received a Masters in Finance from Suffolk University.

(f)

Involvement in certain legal proceedings.

 

 

 

None

 

 

(g)

Promoters and control persons.

 

 

 

None

 

 

(h) and (i)

John P. Manning is the registrant's sole shareholder, principal executive officer and director and accordingly the registrant has no audit committee or audit committee financial committee expert and has not adopted a code of ethics. The registrant is not a listed issuer as defined in Regulation 10A-3 promulgated under the Securities Exchange Act of 1934.

 

 

Item 11.

Executive Compensation

 

(a), (b), (c), (d) and (e)

None

Item 12.

Security Ownership of Certain Beneficial Owners and Management

(a)

Security ownership of certain beneficial owners.

 

 

As of December 31, 2010, 83,651,080 BACs had been issued. The following Series are known to have one investor, Everest Housing 199 South Los Robles Ave. Suite 200, Pasadena, CA 91101, with holdings in excess of 5% of the total outstanding BACs in the series.

Series 20

7.10%

Series 21

6.09%

Series 22

8.64%

Series 23

6.72%

Series 24

6.68%

Series 25

6.88%

Series 26

8.56%

Series 27

9.23%

Series 28

8.17%

Series 29

7.20%

Series 30

7.26%

Series 31

10.35%

Series 32

5.98%

Series 33

8.23%

Series 34

9.18%

Series 35

7.90%

Series 36

6.96%

Series 37

8.55%

Series 38

8.98%

Series 39

8.31%

Series 40

6.04%

Series 41

8.37%

Series 42

6.33%

Series 43

6.80%

Series 44

6.14%

Series 46

6.03%

 

 

 

 

 

(b)

Security ownership of management.

 

 

 

 

 

100% owned by John P. Manning

 

 

 

 

(c)

Changes in control.

 

 

 

 

 

None

 

 

 

 

 

The Assignor Limited Partner has no compensation plans under which interests are authorized for issuance.

 

 

 

Item 13.

 

Certain Relationships and Related Transactions, and Director

Independence

 

 

 

 

(a)

Transactions with management and others.

 

 

 

 

 

None

 

 

 

 

(b)

Certain business relationships.

 

 

 

 

 

None

 

 

 

 

(c)

Indebtedness of management.

 

 

 

 

 

None

 

 

 

 

(d)

Transactions with promoters.

 

 

Not applicable.

 

 

The registrant has no independent directors.

Item 14.

 

Principal Accountant Fees and Services

 

 

 

 

 

Fees paid to the registrant's independent auditors for Fiscal Year 2010 were comprised of the following:

Audit Fees $6,645

Audit-related Fees -

Tax Fees -

All Other Fees -

TOTAL $6,645

The registrant has no Audit Committee. All audit services and any permitted non-audit services performed by the registrant's independent auditors are pre-approved by John P. Manning.

PART IV

Item 15.

Exhibits and Financial Statement Schedules

 

 

(a) 1 & 2

Financial Statements and Financial Statement Schedules; Filed herein as Exhibits 13

 

 

 

BCTC IV Assignor Corp.; filed herein as Exhibit 13

 

Report of Independent Registered Public Accounting Firm

 

 

 

Balance Sheets, December 31, 2010 and 2009

 

 

 

Notes to Balance Sheets, December 31, 2010 and 2009

 

 

 

Schedules not listed are omitted because of the absence of the conditions under which they are required or because the information is included in the financial statements or the notes thereto.

 

 

(b) 1

Exhibits (listed according to the number assigned in the table in Item 601 of Regulation S-K)


Exhibit No. 3 - Organization Documents.

a. Articles of Incorporation of BCTC IV Assignor Corp.
(Incorporated by reference from Exhibit 3 to the
Fund's Registration Statement No. 33-70564 on Form S-11 as
filed with the Securities and Exchange Commission on October 19,
1993.)

Exhibit No. 10 - Material contracts.

a. Beneficial Assignee Certificate. (Incorporated by reference from
Exhibit 10A to the Fund's Registration Statement No. 33-70564 on
Form S-11 as filed with the Securities and Exchange Commission on
October 19, 1993)

Exhibit No. 13 - Financial Statements.


a. Audited Financial Statement of BCTC IV Assignor Corp. filed herein.

Exhibit No. 28 - Additional exhibits.

None

 

 

 

 

 

 

 

Exhibit No. 31 Certification 302

 

Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herein

 

Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, filed herein

 

Exhibit No. 32 Certification 906

Certification pursuant to 18 U.S.C. Section 1350, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herein

 

Certification pursuant to 18 U.S.C. Section 1350, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, filed herein

SIGNATURES

Pursuant to the requirements of Section 13 of the Securities Exchange
Act of 1934, the registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

BCTC IV Assignor Corp.

 

 

 

Date: March 4, 2011

 

By:

/s/ John P. Manning
John P. Manning

President

 

 

 

 

 

 

Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated:

DATE:

SIGNATURE:

TITLE:

March 4, 2011

/s/ John P. Manning

Director, President (Principal Executive Officer), BCTC IV Assignor Corp.

 

John P. Manning

 

 

 

 

 

 

 

DATE:

SIGNATURE:

TITLE:

March 4, 2011

/s/ Marc N. Teal

(Principal Financial Officer), BCTC IV Assignor Corp.

 

Marc N. Teal